Austria vs Bulgaria — VAT Rules Compared

    Key VAT rules, thresholds, invoicing obligations and penalties in Austria and Bulgaria, side by side with dated official sources.

    RuleAustriaBulgaria
    Standard rate20%20%
    Reduced rates10%, 13%9%
    Registration threshold€35,000 annual turnoverBGN 100,000 (~€51,000)
    CurrencyEURBGN
    Filing frequencyMonthly or quarterlyMonthly
    Invoice rulesStandard EU requirements. Cash register obligation for most businesses. Mandatory digital receipt storage.Standard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales.
    Penalties2% late payment surcharge, 10% late filing penalty.Penalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion.
    Specific regimesCash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund schemeMandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operators
    In force since01 Jan 201601 Jan 1999
    Last verified01 Sept 202601 Sept 2026

    Main differences

    Both countries apply the same 20% standard rate, so the real difference lies in thresholds, filing frequency and invoicing obligations. Registration starts at €35,000 annual turnover in Austria against BGN 100,000 (~€51,000) in Bulgaria, and returns are filed monthly or quarterly versus monthly.

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    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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